Zero-Emission Nuclear Power Production Tax Credit
Section 45(U) provides a nuclear power production credit of 1.5 cents multiplied by kilowatt hours of electricity produced minus 16 percent of the facility’s gross recipients in excess of 2.5 cents per kilowatt hour. This tax credit does not require new construction, but also applies to facilities already in service thru 2032. Like many other tax credits, there are wage requirements and other applicable details.
Production Credits
Renewable Electricity Production Tax Credit
Current Tax Credit for electricity produced from renewable sources.
Production Credits
Clean Electricity Production Tax Credit
Replaces the Renewable Electricity Production Tax Credit in 2025.
Production Credits
Zero-Emission Nuclear Power Production Tax Credit
Nuclear power production credit for new and existing facilities.
Production Credits
New Clean Fuel Production Tax Credit
Provides a tax credit for low-carbon transportation fuel.
Production Credits
Manufacturing Production Tax Credit
Benefits manufacturers of eligible components produced by a domestic
taxpayer.